Artículo 9. IAS 12 Paragraph 9

Some items have a tax base but are not recognised as assets and liabilities in the statement of financial position. For example, research costs are recognised as an expense in determining accounting profit in the period in which they are incurred [ Refer: IAS 38 paragraphs 54⁠–⁠56 ] but may not be permitted as a deduction in determining taxable profit (tax loss) until a later period. The difference between the tax base of the research costs, being the amount the taxation authorities will permit as a deduction in future periods, and the carrying amount of nil is a deductible temporary difference that results in a deferred tax asset . [ Refer: Illustrative Examples Part B paragraph 5 ]